FEDERAL · 26 U.S.C. · Chapter 76
Action for recovery of erroneous refunds
Current through Pub. L. 119-102
(a)Refunds after limitation period
Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States.
(b)Refunds otherwise erroneous
Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States.
(c)Interest
(d)Periods of limitation
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26 U.S.C. § 7405 (Action for recovery of erroneous refunds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Editorial Notes
For provision relating to interest on erroneous refunds, see section 6602.
For periods of limitations on actions under this section, see section 6532(b).
For periods of limitations on actions under this section, see section 6532(b).